trực tiếp bóng đá euro hôm nayWhich authority shall publish information about taxpayers in Vietnam?
Which authority shallpublish information about taxpayers in Vietnam?
Pursuant to Clause 3, Article 29 ofDecree 126/2020/ND-CPprescribing the authority to publish information as follows:
Disclosure of information about taxpayers
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- Authority to publish information
a) The Head of the trực tiếp bóng đá euro hôm nay administration agency directly managing the taxpayer or the trực tiếp bóng đá euro hôm nay administration agency managing the state budget revenue shall, based on the actual situation and trực tiếp bóng đá euro hôm nay management work in the area, decide on the cases subject to disclosure of information about taxpayers for violations as specified in Clause 1 of this Article.
b) Before publishing information about taxpayers, the trực tiếp bóng đá euro hôm nay administration agency must conduct a review and verification to ensure the accuracy of the published information. The Head of the trực tiếp bóng đá euro hôm nay administration agency is responsible for the accuracy of the published information. In cases where the published information is inaccurate, the Head of the trực tiếp bóng đá euro hôm nay administration agency shall correct the information and must publish the corrected content in the form specified at Point b, Clause 2 of this Article.
According to the above regulations, the head of the trực tiếp bóng đá euro hôm nay administration agency directly managing the taxpayer or the trực tiếp bóng đá euro hôm nay administration agency managing the state budget revenue is the authority empowered to publish information about taxpayers.
Which authority shall publish information about taxpayers in Vietnam?(Image from the Internet)
What are the content and form of publishing information about taxpayers in Vietnam?
According to Clause 2, Article 29 ofDecree 126/2020/ND-CP, the content and form of publishing information about taxpayers are prescribed as follows:
(1) Content of disclosure
published information includes: trực tiếp bóng đá euro hôm nay identification number, name of the taxpayer, address, reason for disclosure. Depending on specific cases, the trực tiếp bóng đá euro hôm nay administration agency may publish additional relevant information of the taxpayer.
(2) Form of disclosure
- Posting on the electronic portal of the trực tiếp bóng đá euro hôm nay administration agency, the electronic information site of trực tiếp bóng đá euro hôm nay administration agencies at all levels;
- Public disclosure through mass media;
- Posting at the headquarters of the trực tiếp bóng đá euro hôm nay administration agency;
- Through citizen reception, press conferences, press releases, activities of the spokesperson of trực tiếp bóng đá euro hôm nay administration agencies at all levels according to legal provisions;
- Other forms of disclosure according to relevant regulations.
Whenis a taxpayer's information published in Vietnam?
Pursuant to Clause 1, Article 100 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019as follows:
Disclosure of information about taxpayers
- trực tiếp bóng đá euro hôm nay administration agencies are authorized to publish information about taxpayers in the following cases:
a) trực tiếp bóng đá euro hôm nay evasion, deliberate non-payment of trực tiếp bóng đá euro hôm nay and other amounts due to the state budget on time; trực tiếp bóng đá euro hôm nay debts and other amounts due to the state budget;
b) Violating trực tiếp bóng đá euro hôm nay laws that affect the trực tiếp bóng đá euro hôm nay-paying rights and obligations of other organizations and individuals;
c) Failing to comply with the trực tiếp bóng đá euro hôm nay administration agency's requirements in accordance with legal provisions.
- The Government of Vietnam provides detailed regulations on this Article.
Simultaneously, Clause 1, Article 29 ofDecree 126/2020/ND-CPprovides detailed guidance on cases where information about taxpayers may be published as follows:
Disclosure of information about taxpayers
- trực tiếp bóng đá euro hôm nay administration agencies publish information about taxpayers in the following cases:
a) trực tiếp bóng đá euro hôm nay evasion, abetting trực tiếp bóng đá euro hôm nay evasion, embezzlement of trực tiếp bóng đá euro hôm nay funds, violating trực tiếp bóng đá euro hôm nay laws and fleeing the business headquarters; issuing and using illegal invoices.
b) Failing to submit trực tiếp bóng đá euro hôm nay declaration dossiers after 90 days from the deadline for submission according to current trực tiếp bóng đá euro hôm nay laws.
c) Ceasing operations without completing procedures for the termination of trực tiếp bóng đá euro hôm nay identification numbers, not operating at the registered address.
d) Violations of trực tiếp bóng đá euro hôm nay laws by taxpayers that affect the trực tiếp bóng đá euro hôm nay rights and obligations of other organizations and individuals.
dd) Failing to meet the requirements of trực tiếp bóng đá euro hôm nay administration agencies in accordance with legal provisions, such as refusing to provide documents to the trực tiếp bóng đá euro hôm nay administration agency, not complying with decisions on inspection and examination, and other requests of the trực tiếp bóng đá euro hôm nay administration agency as per legal provisions.
e) Resisting or obstructing trực tiếp bóng đá euro hôm nay officials, customs officials in the execution of duties.
g) Exceeding 90 days from the deadline for trực tiếp bóng đá euro hôm nay payment and other amounts to the state budget or from the deadline for compliance with administrative trực tiếp bóng đá euro hôm nay management decisions where the taxpayer or guarantor does not voluntarily comply.
h) Individuals and organizations not complying with administrative trực tiếp bóng đá euro hôm nay management decisions that involve asset dispersal or absconding.
i) Other information as required by law.
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From the above regulations, the cases in which information about taxpayers is published include:
- trực tiếp bóng đá euro hôm nay evasion, abetting trực tiếp bóng đá euro hôm nay evasion, embezzlement of trực tiếp bóng đá euro hôm nay funds, violating trực tiếp bóng đá euro hôm nay laws, and fleeing the business headquarters; issuing and using illegal invoices.
- Failing to submit trực tiếp bóng đá euro hôm nay declaration dossiers after 90 days from the deadline for submission according to current trực tiếp bóng đá euro hôm nay laws.
- Ceasing operation without completing procedures for the termination of trực tiếp bóng đá euro hôm nay identification numbers, not operating at the registered address.
- Violations of trực tiếp bóng đá euro hôm nay laws by taxpayers that affect the trực tiếp bóng đá euro hôm nay rights and obligations of other organizations and individuals.
- Failing to meet the requirements of trực tiếp bóng đá euro hôm nay administration agencies in accordance with legal provisions, such as refusing to provide documents to the trực tiếp bóng đá euro hôm nay administration agency, not complying with decisions on inspection and examination, and other requests of the trực tiếp bóng đá euro hôm nay administration agency as per legal provisions.
- Resisting or obstructing trực tiếp bóng đá euro hôm nay officials, customs officials in the execution of duties.
- Exceeding 90 days from the deadline for trực tiếp bóng đá euro hôm nay payment and other amounts to the state budget or from the deadline for compliance with administrative trực tiếp bóng đá euro hôm nay management decisions where the taxpayer or guarantor does not voluntarily comply.
- Individuals and organizations not complying with administrative trực tiếp bóng đá euro hôm nay management decisions that involve asset dispersal or absconding.
- Other information as required by law.
